It's set 8yrs after The Dark Knight. All seems well in Gotham. Crime is down, and everyone is happy (or so it seems). Into this walks Bane (whose name is similar to Romney's former company -hence the complaints), seemingly intent on upsetting the apple-cart, levelling the playing field between rich and poor.
Does that sound like Romney? I mean come on. If anything the film is a moralistic tale about how "the 99%" are complete morons who envy the 1%, and the world they're have given them, and how only a multi-billionaire (Batman) and his minions can save the day. The film is not a dig at Romney, it's a bitch-slap to the working majority of the western world who, it claims, become a marauding mob at the merest sniff of levelling up one of the most unequal countries on Earth.
Incidentally, the film is nowhere near as good as The Dark Knight.